What are the rules on taxation when it comes to selling at a foire in France?

Several rules are in place for vendors

Items for sale at a garage sale, including china
You cannot sell items you have made yourself
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Reader Question: I have a second home in France but am a UK tax resident and do not have any French income, so I do not make annual tax declarations in France. If I want to have a stand and sell a few unwanted personal items at our village foire à tout later this year, would I need to declare any income made from this to the French tax authorities?

The proceeds from selling one’s own used items do not have to be declared for income tax, so as long as you stick to selling ‘unwanted personal items’ the issue of having to declare should not arise.

Read more: Do I need to sign up for French car boot sales?

Otherwise, you will need to respect the usual rules of such events, for example, each member of the public wishing to sell some items at a foire à tout should be listed in a register held by the organisers and you must swear ‘on your honour’ to not take part in more than two such sales in a year.

Due to the ‘used personal items’ rule, you cannot, for example, sell objects that you have made yourself.

It is also forbidden to sell certain 'dangerous' items, which you can read about in more detail here.